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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Special leave petition dismissed for 621-day delay and on merits; registration under Section 12AA restored from 20 Jan 1997</h1> The SC dismissed the Special Leave Petition for both excessive, unexplained delay (621 days) and on merits, refusing to disturb the HC's decision ... Denial of claim of having incurred expenditure for charitable purposes - whether assessee does not have Section 12AA registration? - as decided by HC [2023 (10) TMI 1559 - TELANGANA HIGH COURT] setting aside the order of the DIT(E) for withdrawal of registration u/s. 12AA(3) - it has opined that the expenditure which is not supported by bills and vouchers also that which can only lead to disallowance and not for withdrawal of registration u/s. 12AA(3) of the Act. With the above direction, registration of the assessee is restored w.e.f. 20th January, 1997 - Delay filling SLP HELD THAT:- There is a gross delay of 621 days in filing the Special Leave Petition which has not been satisfactorily explained by the petitioner. Even otherwise, we see no reason to interfere with the impugned order passed by the High Court. Special Leave Petition is, therefore, dismissed on the ground of delay as well as merits. There is a gross delay of 621 days in filing the Special Leave Petition which has not been satisfactorily explained by the petitioner. Even otherwise, the Court found 'no reason to interfere with the impugned order passed by the High Court.' The Special Leave Petition is, therefore, 'dismissed on the ground of delay as well as merits.' Pending application(s), if any, stand disposed of. The decision rests on procedural deficiency (substantial unexplained delay) and an independent assessment of the merits sufficient to uphold the High Court's order, resulting in denial of relief sought.
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